TaxTMI 
TaxTMI 
What is the meaning of the term "Commencement of Activities" under Sec.12A(ac)(iii)? What can be a checkpoint for identifying the "Commencing the activities" event for making a renewal application under Sec 12AB?
RENEWAL REGISTRATION APPLICATION UNDER SEC 12A & 80G
13 Feb 2025 
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Commencement of Activities: triggers requirement to apply for renewal under Section twelveAB within prescribed timeline.
Commencement of Activities denotes the tangible start of charitable or religious operations that triggers the obligation to apply for regular registration under Section 12AB. Practical indicators include first charitable expenditure (excluding administrative setup), inaugural events or service delivery, issuance of donation receipts for charitable use, program launches, contracts to deliver charitable services, and deployment of staff or volunteers. The applicant must file within the statutory timeline linked to commencement or provisional registration expiry, and must retain contemporaneous evidence-event reports, bills, agreements, and bank transactions-to substantiate the commencement date for renewal. (AI Summary)
Commencement of Activities denotes the tangible start of charitable or religious operations that triggers the obligation to apply for regular registration under Section 12AB. Practical indicators include first charitable expenditure (excluding administrative setup), inaugural events or service delivery, issuance of donation receipts for charitable use, program launches, contracts to deliver charitable services, and deployment of staff or volunteers. The applicant must file within the statutory timeline linked to commencement or provisional registration expiry, and must retain contemporaneous evidence-event reports, bills, agreements, and bank transactions-to substantiate the commencement date for renewal. (AI Summary)